THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 11. Issue of duplicate copy of certificate of registration.-

Any dealer may, upon application, obtain from the appropriate assessing authority on on payment of a fee of rupees fifty in court-fee stamp to be affixed to the said application, a duplicate copy of any certificate of registration which has been issued to him and which may have been lost, destroyed or defaced.